🇲🇹 Malta Statutory Tax Guide
Malta Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Office of the Commissioner for Revenue (CfR).
Advertisement728x90 Leaderboard
📜 Statutory Authority & Legal Framework
In Malta, personal income taxation is administered by the Office of the Commissioner for Revenue (CfR) under the authority of Income Tax Act (Cap. 123).
Malta progressive single tax rates (0%, 15%, 25%, 35%) with 10% Social Security contribution.
📊 2026 Progressive Marginal Tax Brackets
ISO: EUR| Income Bracket (€) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Up to €9,100 (0%) | 0.0% | Tax-Free Allowance |
| €9,101 – €14,500 (15%) | 15.0% | Tier 2 |
| €14,501 – €60,000 (25%) | 25.0% | Tier 3 |
| Over €60,000 (35%) | 35.0% | Tier 4 |
🛡️ Mandatory Social Security & Pension Contributions
Social Security (Class 1)
Employee Share: 10.0%
Employer Share: 10.0%
Wage Cap: € 52,000
Frequently Asked Questions: Malta Taxation
What are the income tax brackets in Malta? ↓
Malta operates a progressive tax system administered by Office of the Commissioner for Revenue (CfR) under Income Tax Act (Cap. 123).
What social security or pension contributions apply in Malta? ↓
Mandatory contributions include: Social Security (Class 1) (10.0%).